Foundations of Tax 2023-24 - Session 23: Company: Preparation of an ITR

On successful completion of this topic, participants should be able to:

• Reconcile accounting profit to taxable income including; profit on sale and CGT; HP, finance lease and chattel mortgage; and employee entitlements and bad and doubtful debts
• Determine whether a company is a Base Rate Entity
• Calculate Fringe benefits expense deductions and employee contributions

This session forms part of the Foundations of Tax series

The Benefits:

These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.